Only the restitution tied to the tax-related Title 18 crime is assessable at any time; the Title 26-only portion is subject to the Westbrooks limitation

Plain-English summary

Under section 6201(a)(4), the IRS can assess court-ordered criminal restitution for a Title 26 tax as if it were a tax, but restitution ordered solely for Title 26 offenses can be assessed and collected only during the period of supervised release (the "Westbrooks" limitation). This short Chief Counsel email splits the restitution here. Because there is no plea agreement, the portion of restitution attributable to the defendant's tax-related Title 18 crime can be assessed at any time, while the balance, attributable only to Title 26 offenses, is subject to the Westbrooks limitation and can be assessed and collected only during supervised release.

Ruling snapshot

• Question: Which portions of the ordered restitution are assessable at any time, and which are subject to the Westbrooks limitation?
• Outcome: Advice given (Title 18-related portion assessable any time; Title 26-only portion limited to the supervised-release period)
• Key authorities: IRC § 6201(a)(4); United States v. Westbrooks

Full text (IRS public release)

ID: CCA_2020060914420344
UILC: 6201.01-06

Number: 202141011
Release Date: 10/15/2021
From: ----------------------
Sent: Tuesday, June 9, 2020 2:42:03 PM
To: ------------
Cc: -----------------------------------------
Bcc:
Subject: RE: Westbrooks

Because there is no plea agreement in this case, then to the extent the defendant was sentenced to pay restitution for a tax-related Title 18 crime, the IRS can assess that restitution at any time. The balance of the restitution, for which there is no Title 18 offense but only Title 26 offenses, is subject to the Westbrooks limitations and can only be assessed and collected during the period of supervised release.

Here, the defendant was sentenced to pay restitution in part for a tax-related Title 18 crime, namely -------------------------------------------------------------------------------------------------
------------------------------------------, as well as a number of other Title 26 crimes which related to other tax liabilities. Only the portion of the restitution attributable to --------------
-------------------------- tax (count -- of the superseding indictment) is not subject to the Westbrooks limitation on assessment and collection. The ----------------------------------------
---------------liabilities are subject to the Westbrooks limitation.

Please feel free to call if you have further questions about this. We did discuss this case with P&A and with DOJ.